Arbitration Forums INC FY2022 filing

Not tax-deductible

Tampa, FL501(c)(6)Since 1981Crime & Legal EIN 13-3095444Revenue $39.8M in FY2022Latest return filed Jun 17, 2026

On file with the IRSarbfile.orgTampa, FLTax-exempt since Jul 1982

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To facilitate the efficiency and equitable disposition of insurance related disputes to avoid the costs and delays of litigation.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$4.0M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $1.4M a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$4.0M
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $63.2M in investments, Pt X · Ln 11–13
Fine: 0.9 months of spending in cash, plus $63.2M in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$14.1M
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$39.8M
+8% vs prior year
Spent
$42.3M
Net assets
$76.7M
By yearFY2020–FY2025
Revenue
$39.8M
FY2022▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$45.1M
FY2021$36.9M
FY2022$39.8M
FY2023$55.4M
FY2024$56.4M
FY2025$53.0M
Expenses
$42.3M
FY2022▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$41.2M
FY2021$41.5M
FY2022$42.3M
FY2023$47.1M
FY2024$52.4M
FY2025$53.5M
Net assets
$76.7M
FY2022▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2020$80.9M
FY2021$80.2M
FY2022$76.7M
FY2023$85.7M
FY2024$91.2M
FY2025$96.3M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1982.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

26 people listed on the 990; $4.0M paid to officers and key staff.

Part VII, Section A · reportable compensation
President & CEO
$890,747Pt VII · Sec A
Chief Info Technology Officer
$397,043Pt VII · Sec A
CFO & Secretary Treasurer
$368,876Pt VII · Sec A
CFO & Secretary Treasurer
$362,477Pt VII · Sec A
Dir Quality, Field Op & Proj Mgmt
$331,887Pt VII · Sec A
Dir Human Resources & Facilities
$268,577Pt VII · Sec A
Dir Compliance, Procurement & Legal
$267,894Pt VII · Sec A
SR Software Development Manager
$202,126Pt VII · Sec A

Eric Spencer’s $1.1M as President & CEO is at the 100th percentile of top reported officer pay among 247 $10–100M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Eric Spencer$1,068,935$517,518————
Kathleen Mahne$364,601$899,068$895,344$890,747$698,266—
Kathleen D Mahne—————$690,978
Stephen Janicki$480,981$392,767$369,263—$275,351—
John Shedd$460,554$383,200$355,144$397,043$338,094—
Kenneth Butler Former Dir$422,530$210,556————
David Levin$416,583$343,496$323,279$331,887$289,878$195,732
Jairo Arcila————$370,081$360,147

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Arbitration Forums INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps members recover and resolve issues through service, collaboration, and innovation.

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1 program · in their own filed words · FY2022
01

Arbitration Services

In 2022, its members filed almost 1.1 million disputes and over 2.3 million subrogation demands collectively worth more than $25.4 billion in claims as a cost effective alternative to litigation for the insurance industry.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 35 grants · $449K · 2020–2025
Unitemized GrantFY2025$25,000
The Spring of Tampa Bay INCFL · FY2025$12,485
Metropolitan Ministries INCFL · FY2025$12,242
Unitemized GrantFY2024$25,000
The Spring of Tampa Bay INCFL · FY2024$16,188
Metropolitan Ministries INCFL · FY2024$8,861
Unitemized GrantFY2023$25,000
The Spring of Tampa Bay INCFL · FY2022$25,508
Unitemized GrantFY2022$25,000
Metropolitan Ministries INCFL · FY2022$11,311
See all 35 grants →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$39.8M
Ln 12
Fees for servicesLn 2g$40.6M
Investment incomeLn 3$2.0M
Money outPt IX
$42.3M
Ln 25
Owns and owesPt X
$76.7M
net assets · Ln 32
Cash and savingsLn 1–2$3.2M
Total assetsLn 16$90.8M
LiabilitiesLn 26$14.1M
PeoplePt VI, VII
26
listed · VII A
PaidVII A13
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$40.6M
Investment incomeLn 3$2.0M
Gains on assetsLn 7−$2.8M
Total revenueLn 12$39.8M
Assets in detailPt X, end of year
CashLn 1$3.1M
SavingsLn 2$116K
Cash and savings togetherLn 1–2$3.2M
Accounts receivableLn 4$4.0M
Prepaid expenses and deferred chargesLn 9$4.7M
Land, buildings, equipmentLn 10c$1.4M
InvestmentsLn 11–13$63.2M
Intangible assetsLn 14$14.0M
Other assetsLn 15$377K
Total assetsLn 16$90.8M
LiabilitiesLn 26$14.1M
Net assetsLn 32$76.7M
OperationsPt I, VI
EmployeesI 5195
VolunteersI 64,191
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$696K$3.2M
InvestmentsLn 11–13$80.5M$63.2M
Land, buildings, equipmentLn 10c$2.4M$1.4M
Total assetsLn 16$106.7M$90.8M
LiabilitiesLn 26$26.5M$14.1M
Net assetsLn 32$80.2M$76.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$80K
Grants to domestic individualsLn 2$25K
Pay of current officers, directors and key staffLn 5$3.7M
Other salaries and wagesLn 7$17.4M
Pension plan contributionsLn 8$2.1M
Other employee benefitsLn 9$3.7M
Payroll taxesLn 10$1.4M
Legal feesLn 11b$148K
Accounting feesLn 11c$55K
Investment management feesLn 11f$172K
Other fees for servicesLn 11g$3.1M
Advertising and promotionLn 12$23K
Office expensesLn 13$814K
Information technologyLn 14$3.4M
OccupancyLn 16$222K
TravelLn 17$17K
Conferences, conventions and meetingsLn 19$277K
Depreciation, depletion and amortizationLn 22$5.1M
InsuranceLn 23$296K
Other expenses (24a–d)Ln 24$29K
All other expensesLn 24e$51K
Total functional expensesLn 25$42.3M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jun 17, 2026 $53.0M$53.5M−$527K$96.3M 990 PDF
FY2024Filed with the IRS May 1, 2025 $56.4M$52.4M$4.0M$91.2M 990 PDF
FY2023Filed with the IRS May 8, 2024 $55.4M$47.1M$8.3M$85.7M 990 PDF
FY2022 ViewingFiled with the IRS May 5, 2023 $39.8M$42.3M−$2.5M$76.7M 990 PDF
FY2021Filed with the IRS May 6, 2022 $36.9M$41.5M−$4.6M$80.2M 990 PDF
FY2020Filed with the IRS May 11, 2021 $45.1M$41.2M$3.9M$80.9M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $39,807,746 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $36,282,544$40,605,283
I-10 Investment incomePrior year $645,050−$798,975
I-11 Other revenuePrior year −$742$1,438
I-12 Total revenuePrior year $36,926,852$39,807,746
I-13 Grants and similar amounts paidPrior year $103,532$105,413
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $29,157,793$28,398,517
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $12,287,761$13,767,669
I-18 Total expensesPrior year $41,549,086$42,271,599
I-19 Revenue less expensesPrior year −$4,622,234−$2,463,853
Part VI · Governance 11 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $39,807,746 across 4 lines filed
Lines not itemized here account for $1,438 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $40,605,283$40,605,283
VIII-3 Investment incomeExcluded from tax $1,979,585$1,979,585
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$2,778,560−$2,778,560
VIII-12 Total revenueRelated to mission $40,606,721 · Unrelated business $0 · Excluded from tax −$798,975$39,807,746
Part IX · Statement of functional expenses $42,271,599 across 21 lines filed
IX-1 Grants to domestic organizations$80,413
IX-2 Grants to domestic individuals$25,000
IX-5 Pay of current officers, directors and key staff$3,742,794
IX-7 Other salaries and wages$17,404,096
IX-8 Pension plan contributions$2,123,533
IX-9 Other employee benefits$3,713,953
IX-10 Payroll taxes$1,414,141
IX-11b Legal fees$148,468
IX-11c Accounting fees$55,250
IX-11f Investment management fees$171,942
IX-11g Other fees for services$3,144,223
IX-12 Advertising and promotion$22,687
IX-13 Office expenses$813,984
IX-14 Information technology$3,449,109
IX-16 Occupancy$221,994
IX-17 Travel$16,593
IX-19 Conferences, conventions and meetings$277,224
IX-22 Depreciation, depletion and amortization$5,070,136
IX-23 Insurance$296,333
IX-24 Other expenses (24a–d)$28,968
IX-24e All other expenses$50,758
IX-25 Total functional expenses$42,271,599
Part X · Balance sheet $90,772,943 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $696,290$3,078,816
X-2 Savings and temporary cash investments$116,474
X-4 Accounts receivableStart of year $5,305,019$3,991,823
X-9 Prepaid expenses and deferred chargesStart of year $2,059,025$4,657,149
X-10c Land, buildings and equipment, netStart of year $2,394,003$1,374,181
X-11 Publicly traded securitiesStart of year $80,480,890$63,161,753
X-14 Intangible assetsStart of year $15,734,824$14,015,359
X-15 Other assetsStart of year $1,095$377,388
X-16 Total assetsStart of year $106,671,146$90,772,943
X-17 Accounts payable and accrued expensesStart of year $12,857,733$5,332,939
X-19 Deferred revenueStart of year $989,898$1,979,065
X-25 Other liabilitiesStart of year $12,662,222$6,741,542
X-26 Total liabilitiesStart of year $26,509,853$14,053,546
X-27 Net assets without donor restrictionsStart of year $80,161,293$76,719,397
X-32 Total net assets or fund balancesStart of year $80,161,293$76,719,397
X-33 Total liabilities and net assetsStart of year $106,671,146$90,772,943
Part XI · Reconciliation of net assets $76,719,397 net assets at year end
XI-1 Total revenue$39,807,746
XI-2 Total expenses$42,271,599
XI-3 Revenue less expenses−$2,463,853
XI-4 Net assets at start of year$80,161,293
XI-5 Net unrealized gains (losses) on investments−$5,644,901
XI-9 Other changes in net assets$4,666,858
XI-10 Net assets at end of year$76,719,397

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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